WebAuthor: Gigi Nyanin. In the recent case of Commissioner for the South African Revenue Service v Digicall Solutions (Pty) Ltd (927/2024) ZASCA 137 (28 September 2024), the Supreme Court of Appeal... WebOct 12, 2024 · utilisation by Digicall Solutions (Pty) Ltd (Taxpayer) of certain assessed losses, in terms of s103(2) of the Income Tax Act, No 58 of 1962 (Act). Section 103(2) of the Act is an anti-avoidance provision which essentially allows the Commissioner to disallow the setting-off of an assessed loss or balance of an assessed loss
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WebDec 3, 2024 · Author: Gigi Nyanin (International Law Office) In the recent case of Commissioner for the South African Revenue Service v Digicall Solutions (Pty) Ltd, the Supreme Court of Appeal (SCA) was requested to consider whether the commissioner for the South African Revenue Service was correct in disallowing the use by Digicall … WebDigicall Network Service Oriented Applications will help you to deliver the technology vision that your ITSP has by bridging the gaps that exist between your current systems (Analog, Digital and IP based network) and what is required now and in the future. overview. technology. 15 December 2006. Breakfast Briefing -. gender equality future
Disallowance of use of assessed loss - Commentary - Lexology
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